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of <h1>Rajasthan GST Circular No. 07/2022: New Procedure for Filing Refunds on Unutilized Input Tax Credit for Exported Electricity.</h1> The Government of Rajasthan's GST Circular No. 07/2022 outlines the procedure for filing refunds of unutilized Input Tax Credit (ITC) related to the export of electricity. Due to the classification of electricity as 'goods' under GST, there is no requirement for a shipping bill for exports. The circular introduces a new clause in Rule 89 of the RGST Rules, 2017, and a Statement 3B in Form GST RFD-01 for filing claims. It specifies that refund applications should be filed electronically under the 'any other' category, with necessary documentation and calculations provided. The relevant date for filing is the last day of the month of export, as per the Regional Energy Account.
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